Substantial Presence Test Calculator :
Substantial Presence Test is one of the Tests, to determine, if you qualify as a Resident or Non Resident for Tax Purposes.Substantial Presence Test - Explained :
A foreign person will be considered a US resident for tax purposes if he/she meets the substantial presence test for the calendar year. The test must be applied each year that the individual is in the US.
To meet the test, a foreign person must:
* Be physically present in the US for at least 31 days during the current year, and
* Be physically present 183 days during the 3 year period that included the current year and the 2 years immediately before that, counting:
(a) All the days the individual was present in the current year, and
(b) 1/3 of the days the individual was present in the 1st year before the current year, and
(c) 1/6 of the days the individual was present in the 2nd year before the current year
F and J student visa holders are to exclude 5 calendar years of presence for purposes of the substantial presence test. J non-student visa holders are to exclude 2 years.
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Substantial Presence Test - Calculator: